https://www.taxtmi.com/article/detailed?id=14524 The case addresses an assessment and recovery under Section 62 where the taxpayer filed the return within the statutory mechanism after an order was passed; filing of the return renders the earlier order deemed withdrawn as to the tax amount. The adjudicating officer recovered tax without issuing prior notice and after substantial delay, and the appellate authority dismissed the appeal despite the appeal being timely and contrary to binding High Court guidance, conduct the Court described as prima facie contemptuous. en-us Thu, 29 May 2025 08:41:49 +0530 Thu, 29 May 2025 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14524 The case addresses an assessment and recovery under Section 62 where the taxpayer filed the return within the statutory mechanism after an order was passed; filing of the return renders the earlier order deemed withdrawn as to the tax amount. The adjudicating officer recovered tax without issuing prior notice and after substantial delay, and the appellate authority dismissed the appeal despite the appeal being timely and contrary to binding High Court guidance, conduct the Court described as prima facie contemptuous. Articles Goods and Services Tax - GST Thu, 29 May 2025 08:41:49 +0530 https://www.taxtmi.com/article/detailed?id=14524